Louis Brandeis

“ It is urged that, since the tax is not collected until the termination of the life estate, a more perfect equality would be achieved by assessing the tax on the value of the remainder, after deducting the value of the life estate, and allowing interest to the state for the actual known period during which the tax was withheld. The fact that a better taxing system might be conceived does not render the law invalid. ”

“ Whether the state's power to tax the privilege of taking by will or descent property within its jurisdiction is in any way limited by the Fourteenth Amendment has not been argued. As we are of opinion that none of the objections urged can be sustained, we have no occasion to consider that question. ”

“ To all such objections it may be answered that minor inequalities and hardships are incidents of every system of taxation and do not render the legislation obnoxious to the Federal Constitution. [1] General American Tank Car Corp. ”